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6-3.1-7-1. Definitions - Sec. 1. As used in this chapter: "Enterprise zone" means...
6-3.1-7-2. Eligible Taxpayers; Amount of Credit; Pass Through Entities - Sec. 2. (a) A taxpayer is entitled to a credit...
6-3.1-7-3. Credit Carryover - Sec. 3. (a) If the amount determined under section 2(b)...
6-3.1-7-4. Credit; Allocation to State Tax Liability - Sec. 4. (a) A credit to which a taxpayer is...
6-3.1-7-5. Claiming of Credit on Annual State Tax Return - Sec. 5. To receive the credit provided by this chapter,...
6-3.1-7-6. Disallowance of Credit - Sec. 6. (a) If the department determines that the proceeds...
6-3.1-7-7. Tax Credit Report - Sec. 7. The department shall annually compile and report to...
6-3.1-7-8. Program Expiration; Treatment of Credit Carryovers - Sec. 8. (a) Notwithstanding any other law, a taxpayer is...